diff --git a/subsys/net/ip/CMakeLists.txt b/subsys/net/ip/CMakeLists.txt
index 11509d804d7893..0189d748f6a773 100644
--- a/subsys/net/ip/CMakeLists.txt
+++ b/subsys/net/ip/CMakeLists.txt
@@ -19,7 +19,7 @@ zephyr_library_sources(
   )
 
 if(CONFIG_NET_OFFLOAD)
-zephyr_library_sources(net_context.c net_pkt.c net_tc.c)
+zephyr_library_sources(net_context.c net_pkt.c)
 endif()
 
 zephyr_library_sources_ifdef(CONFIG_NET_MGMT_EVENT   net_mgmt.c)
diff --git a/subsys/net/ip/net_private.h b/subsys/net/ip/net_private.h
index 0bbcbb231649e3..04c3205f5aece6 100644
--- a/subsys/net/ip/net_private.h
+++ b/subsys/net/ip/net_private.h
@@ -86,16 +86,12 @@ extern bool net_context_is_v6only_set(struct net_context *context);
 extern bool net_context_is_recv_pktinfo_set(struct net_context *context);
 extern bool net_context_is_timestamping_set(struct net_context *context);
 extern void net_pkt_init(void);
-extern void net_tc_tx_init(void);
-extern void net_tc_rx_init(void);
 int net_context_get_local_addr(struct net_context *context,
 			       struct sockaddr *addr,
 			       socklen_t *addrlen);
 #else
 static inline void net_context_init(void) { }
 static inline void net_pkt_init(void) { }
-static inline void net_tc_tx_init(void) { }
-static inline void net_tc_rx_init(void) { }
 static inline const char *net_context_state(struct net_context *context)
 {
 	ARG_UNUSED(context);
@@ -149,6 +145,8 @@ static inline void mdns_init_responder(void) { }
 #if defined(CONFIG_NET_NATIVE)
 enum net_verdict net_ipv4_input(struct net_pkt *pkt, bool is_loopback);
 enum net_verdict net_ipv6_input(struct net_pkt *pkt, bool is_loopback);
+extern void net_tc_tx_init(void);
+extern void net_tc_rx_init(void);
 #else
 static inline enum net_verdict net_ipv4_input(struct net_pkt *pkt,
 					      bool is_loopback)
@@ -167,6 +165,9 @@ static inline enum net_verdict net_ipv6_input(struct net_pkt *pkt,
 
 	return NET_CONTINUE;
 }
+
+static inline void net_tc_tx_init(void) { }
+static inline void net_tc_rx_init(void) { }
 #endif
 extern bool net_tc_submit_to_tx_queue(uint8_t tc, struct net_pkt *pkt);
 extern void net_tc_submit_to_rx_queue(uint8_t tc, struct net_pkt *pkt);